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Tajikistan vs Portugal
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇹🇯 Tajikistan
vs
🇵🇹 Portugal
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13%
13% flat; Rogun dam transforming energy exports to region
No change
13.25–48%
48% top rate; further bracket relief phasing in
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% maintained
No change
6–23%
23% standard; food VAT reductions under review
No change

Corporate Tax Rate

Corporate Tax Rate
18%
18%; mining and energy sector key revenue
No change
19%
Gradual reduction to 15% by 2030; 19% for 2026
-2.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
13%
13% as income
No change
28%
28% flat; IFICI regime for new residents
No change

Social Security & Payroll

Social Security / Payroll
~30%
Social tax; pension system reform ongoing
No change
~34.75%
Stable; pension reform discussions ongoing
No change
State, Regional & Local Taxes

🇹🇯 TajikistanRegional & Local Taxes

Tajikistan's 4 provinces and districts collect local taxes within nationally defined frameworks. Tajikistan is the poorest of the former Soviet Central Asian republics, heavily reliant on remittances from Russia (~30–40% of GDP). The Rogun hydropower dam project is a transformational infrastructure investment. VAT, income tax, and social tax are the main revenue sources alongside customs duties. The informal economy is very large relative to the formal tax base.

🇵🇹 PortugalMunicipal & Regional Taxes

Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Tajikistan vs Portugal: Key Tax Differences (2026)

💰 Income Tax: 🇵🇹 Portugal has a higher top income tax rate (13% vs 13.25–48%). 🇹🇯 Tajikistan is more favourable for high earners.

🛒 VAT/Sales Tax: Portugal has a higher consumption tax (15% vs 6–23%).

🏢 Corporate Tax: 🇹🇯 Tajikistan offers a lower corporate rate (18% vs 19%), which can influence business location decisions.

📈 Capital Gains: 🇹🇯 Tajikistan taxes investment gains at a lower rate (13% vs 28%), benefiting investors.

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